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Mother's Day is here and it's the one time each year where everything is about dear Mom. Sure, you try to make her birthday special, and the holidays are always nice, but Mom is so used to taking care of everyone else, that it's hard to make her kick up her heels and accept the adoration herself.

Mother's Day is the perfect excuse to treat Mom like a queen and let her know you appreciate everything she has done and continues to do for you. Here are some ideas to show you think MOMS "R" GREAT :

M is for Memories Conspire with your family to dig up old photos of Mom – from her childhood, her swinging single days, wedding pics, pregnancy pics, and pictures from all of the meaningful occasions since then. Go to your local copy shop and make color copies of each (you can save money by fitting as many photos as you can on one sheet). Then cut out the pictures and paste them onto a large piece of poster board. You and your family can then sign the poster board with all the well wishes you can fit. After you present this to her (and her tears dry) you can get it framed so Mom can hang it in her home.

O is for Online Bring your mother into the 21st Century by giving her the gift of the Internet. Purchase a subscription for her to an online provider and then teach her how to access the Web. Also, sign her up for a free email account while reminding her that email is a great way to keep in touch, send little sentiments and swap photos. If you have kids, Mom won't be able to resist the allure of receiving frequent photos of the grandchildren's latest antics. If your Mom is already zooming around Cyberspace, do a little bit of research and locate some websites that specialize in Mom's hobbies – fitness, sewing, antiques, movies, etc. – and present her with a list of URLs that may be of interest to her in her precious spare time. She will appreciate the effort, as well as the shortcut of simply typing in the URL rather than having to research it herself. Introduce her to convenient online services that can save her time and money e.g. e-banking, digial music (itunes.com, rhapsody.com, napster.com, and online movie services (e.g. movelink.com, netflix.com, cinemanow.com).

M is for Make Something It was true when you were little, and it's still true now. Mom always appreciates something made from the heart. So if you knit, make her a light spring sweater; if you paint, create a masterpiece just for her; if you write, create a poem in celebration of all she is. If you don't do any of these things, you can always head down to your nearest "make your own pottery" boutique and create a madcap dish or vase or candlestick holder that with give you both a memorable giggle to share.

Sis for Shopping Not sure what to get Mom? What do you get a woman with everything? Get thee to a mall! Bring Mom shopping and watch for the first thing that makes her face light up. There's your gift! Plus, you get to spend time with Mom walking around, people watching and window-shopping – the kind of quality time that is increasingly rare in this crazy world.

R is for Restaurant Splurge for Mom and take the family out to a restaurant at which she has always dreamed about dining. Ask her friends or other family members to find out where she would like to go and celebrate her special day over dinner or a nice Sunday brunch. Don't forget to make a toast!

G is for Get-Together Be sure your family spends Mother's Day together. Decide among the family who will host the event and make it a potluck in order to ease the strain – after all, the day is about Mom, not about spending the day in the kitchen. Have another "G" at hand – GAMES – and some people can play board games while others catch up on family news. At some point during the get-together, watch an old family movie. Not only will you be reliving old memories, but also you will be making new ones.

R is for Reading Give Mom the latest book on her favorite subject, or get her a subscription to a magazine she would love. You can even buy her a subscription to the online version of her favorite Journal. Studies indicate that people who keep their minds busy with activities such as reading, have a reduced chance of developing Alzheimer's disease.

E is for Entertainment Get Mom tickets to a great entertainment event – all Mothers deserve fun! Whether it's the escape of movie passes, tickets to a concert or front row seats to the theatrical tour coming through her neighborhood, Mom will love it. Be sure to get her two – she can bring you….or a guest of her choice. (Don't get jealous, though; it's her day!) Is Mom not a big fan of going out? Then pick up some CDs or videos for her collection.

A is for Art Does Mom's house need an extra touch of beauty? Why not pick her up a lovely watercolor by a local artist, or a reproduction of a famous sculpture or even a framed lithograph by Van Gogh. Whatever it is, make sure it suits Mom's tastes and that the colors of the item complements her home décor.

T is for Toast You can do this at a restaurant or at your get-together, but you can also just do this at home. Pull out pen and paper and get cracking – your mission is to write an eloquent toast that encompasses how much you love your mother, how grateful you are for all she has given you and to let her know how she touches the lives of everyone she meets. Then, get a bottle of champagne or sparkling cider, and in front of your whole family (or even just Mom), raise your glass and read her your toast.